Book ChapterDOI
Putting the balanced scorecard to work
Robert S. Kaplan,David P. Norton +1 more
TLDR
The balanced scorecard as discussed by the authors shows four different perspectives in which to choose measures that can redefine a company's processes measurement system so short term and long term objectives are in balance with each other.Abstract:
In this article Robert S. Kaplan and David P. Norton report on the Balance Scorecard. Before the Balanced Scorecard companies have used various measurement systems that have made incremental improvements and concentrated mostly on the company's financials. The Balanced Scorecard shows you four different perspectives in which to choose measures that can redefine a company's processes measurement system so short term and long term objectives are in balance with each other. When using the Balanced Scorecard a company is no longer needs to worry about small incremental improvements, but a new processes measurement system that will allow a company to get where it wants to go.read more
Citations
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Journal ArticleDOI
IFRS and the Use of Accounting-Based Performance Measures in Executive Pay
TL;DR: This paper examined the effect of IFRS (International Financial Reporting Standards) on the type of performance measures firms use to evaluate and reward their managers and found that post-IFRS firms decrease the weight of earnings-per-share (EPS)-based performance measures in CEO pay contracts.
Journal ArticleDOI
The Implementation of the Balanced Scorecard in Lebanese Public Higher Education Institutions
TL;DR: In this paper, a framework for the implementation of the Kaplan & Norton's 1992 Balanced Scorecard (BSC) in PHEI is presented. But, none of those researchers have covered the conceptual framework for implementation of BSC in PHEs.
Journal ArticleDOI
An activity-based costing model for long-term preservation and dissemination of digital research data: the case of DANS
TL;DR: The authors of this paper use the case study approach to develop an activity-based costing (ABC) model that supports costing of services provided by a data archive, while the combination of the DANS–ABC with a BSC identifies areas in the digital preservation process where efficiency improvements are possible.
Journal ArticleDOI
An experiential approach to learning about the balanced scorecard
TL;DR: The balanced scorecard (BSC) as discussed by the authors is an integrated strategic performance management framework that helps organizations translate strategic objectives into relevant performance measures, and it is used in management accounting courses at both graduate and undergraduate levels.
Journal ArticleDOI
Designing Manufacturing Dashboards on the Basis of a Key Performance Indicator Survey
TL;DR: In this paper, three representative manufacturing dashboards are designed: an operational dashboard for workers, a tactical dashboard for managers and a strategy dashboard for executives, based on a comprehensive survey that focuses on suitable key performance indicators for different manufacturing target groups.
Related Papers (5)
Using the balanced scorecard as a strategic management system
Robert S. Kaplan,David P. Norton +1 more